The following miscellaneous data has been collected for Sawyers Manufacturing Company for the most recent year-end: Inventories: Raw Materials: Beginning=50,000 End= 55,000 Work in Process: Beginning=40,000 End= 45,000 Finished Goods: Beginning=60,000 End= 50,000 Costs recorded during the year: purchases of raw material: Beginning=195,000 End= direct labor: Beginning= 150,000End= COGS: Beginning= 595,000 End= Prepare statements of cost of goods manufactured and cost of goods sold